Factor v. United States

Merchandise described in the report of the appraiser as “pencils, being a shell of wood containing an unctuous material used by actors in their make-up,” was assessed for duty by the collector at 75 per *402centum ad valorem under paragraph 62 of the Tariff Act of 1922, which reads as follows:

Pak. 62. Perfumery, including cologne and other toilet waters, articles of perfumery, whether in sachets or otherwise, and all preparations used as applications to the hair, mouth, teeth, or skin, such as cosmetics, dentifrices, tooth soaps, pastes, theatrical grease paints, pomades, powders, and other…